IMPREST FUND 

EFFECTIVE FISCAL YEAR 2019 

PREPARED BY: 

GENERAL LEDGER AND ADVISORY BRANCH 

FISCAL ACCOUNTING OPERATIONS 

BUREAU OF THE FISCAL SERVICE 

U.S. DEPARTMENT OF THE TREASURY 
Version History 

Version 

Number 

Date Description of Change E

USS

1.0 10/4/2002 Original Version S2-10-2.0 09/30/2018 Removes FS 224 and Standard Subclass Code references, and updates 

USSGL transaction codes and financial statements 

Bulleti
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Background The Department of the Treasury issued a Policy Directive (effective October 1, 2001) to save the governmencosts and to increase operational efficiency by eliminating agency imprest funds, with the exception of waived Funds Transfer (EFT) transactions deliver Federal agencies significant advantages: They are less labor intensiearning interest on behalf of the government, and provide stronger internal controls and audit trails. Howeverthat many agencies continue to require imprest funds in order to complete their unique missions because of the vpayment processing. Any fixed-cash or petty-cash fund that has been advanced as Funds Held Outside of considered an imprest fund. Imprest funds may be used when a payment by EFT is waived in accordance with the provisions of Title 31 U.S.“Management of Federal Agency Disbursements”, AND meets one other of the following exceptions: 

(a) Payments involve national security interests, military operations or national disasters; (b) Payments are made in furtherance of law enforcement actions; (c) The payment amount owed is less than $25; (d) The political, or financial infrastructure of a foreign country does not support payment by a noncash mechani(e) Emergencies, or mission-critical circumstances, that are of such an unusual and compelling urgency that the gotherwise be seriously injured if payment were not made by cash. 

Before establishing an imprest fund, an agency should review the numerous other payment options available to 

if an alternative approach would be more suitable. Please refer to 1 TFM Part 4a, Chapter 3000, Section Disburse Imprest Funds” for more information. Waivers from the Imprest Fund Policy Directive are determined by the agency making the payment. However, imprest fund waiver, the agency must also invoke a waiver from the Treasury EFT Rule. The policy directive 

Performance Review report that most Federal payments could be made electronically or by other noncash alternthe Debt Collection Improvement Act of 1996, which requires the use of electronic funds transfers for most Fede
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GAO’s "Principles of Federal Appropriations Law" Volume 2, Chapter 9, “Appropriated Funds - Imprest Funds” "Since the Imprest Fund advance does not qualify as an obligation under 31 USC § 1501, the charge mus"commitment or reservation.””Generally, the obligation is recorded when the advance is used and the cashier seeks replenishment for expecharge is necessary to protect against violating the Antideficiency Act. In order to comply with the GAO 470000, “Commitments Programs Subject to Apportionment” should be used for imprest funds, instead of USS“Undelivered Orders - Obligations, Unpaid” or 480200, “Undelivered Orders - Obligations, Prepaid/Advanced”. Federal agencies are required to report their imprest funds in USSGL account 112000, “Imprest Funds” on statements. The following scenario provides Imprest Fund posting guidance for USSGL proprietary and budgetary accoagency is working from an annual-year Treasury Account Symbol and is funded by a direct appropriatiodisplay the Imprest Fund Control for informational purposes only; the Imprest Fund Control is not supported by 
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Listing of USSGL Accounts Used in This Scenario Account Number Account Title Budgetary 411900 Other Appropriations Realized 420100 Total Actual Resources – Collected 445000 Unapportioned Authority 451000 Apportionments 461000 Allotments – Realized Resources 465000 Allotments – Expired Authority 470000 Commitments – Programs Subject to Apportionment 490200 Delivered Orders – Obligations, Paid Proprietary 101000 Fund Balance With Treasury 112000 Imprest Funds 131000 Accounts Receivable 310000 Unexpended Appropriations – Cumulative 310100 Unexpended Appropriations – Appropriations Received 310700 Unexpended Appropriations – Used 331000 Cumulative Results of Operations 570000 Expended Appropriations 610000 Operating Expenses/Program Costs 679000 Other Expenses not Requiring Budgetary Resources 729000 Other Losses A beginning Trial Balance is not used in this scenario. 
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Illustrative TransactionsThe following transactions represent the establishment, replenishment, increase, decrease, restoring (due t

theft,) and liquidation (end of year) activities of Imprest Funds. Also shown is the actual impact of these trImprest fund activity, trial balances, and financial statements. 1. To record the enactment of an appropriation. 

DR C

Budgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned Authority Proprietary Entry 101000 (G) Fund Balance With Treasury  310100 (G) Unexpended Appropriations – Appropriations Received 

10,000 10,000 

1010

2. To record budget authority apportioned by the Office of Management and Budget.

DR C

Budgetary Entry 445000 Unapportioned Authority  451000 Apportionments Proprietary Entry None

10,000 

10
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3. To record the allotment of authority.

DR C

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None

10,000 

10

4. During Fiscal Year 2019, the agency establishes an imprest fund for $1,000. 

DR C

Budgetary Entry 461000 Allotments – Realized Resources  470000 Commitments – Programs Subject to Apportionment Proprietary Entry 112000 (N) Imprest Funds1 101000 (G) Fund Balance With Treasury 

1,000 1,000 

1,1,

The agency’s Central Accounting Reporting System (CARS) Account Statement should present a Business (BETC) for the establishment of the Imprest Fund as Funds Held Outside The Treasury.1If the CARS activity does not have an appropriate FHOT BETC, the agency should use the CARS ClassifiAccountability (CTA) Module to reclassify the transaction to the correct FHOT BETC. 1For all FHOT entries, please also refer to GTAS Edit Rule #5, “Funds Held Outside of Treasury Business Line Balances” within th

Financial Manual Supplement, Section VII: GTAS Validation and Edits. (https://tfm.fiscal.treasury.gov/v1/supplements/ussgl/ussgl_

Agencies must verify that the balances of USSGL 112000 and other cash accounts equal the balance for Funds Held Outside of TreasurAccounting and Reporting System (CARS).
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Imprest Fund Control Imprest Fund Subsidiary Ledger 1,000 Cashier A Cash on Hand 500 Cashier B Cash on Hand 500 Total 1,0005a. Cashier A reimburses an employee for local travel (taxi) $10, but has yet to submit a replenishment vouche

DR CR 

None Imprest Fund Control Imprest Fund Subsidiary Ledger 1,000 Cashier A Cash on Hand 490 Outstanding Sub-voucher 10 Total 500Cashier B Cash on Hand 500 Total 1,000
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5b. Directly following the travel reimbursement to the employee, Cashier A needs to submit a replenishment vsubmits the replenishment voucher and issues the check. Next, Cashier A cashes the check and replenishes the im

DR CR 

Budgetary Entry 461000 Allotments – Realized Resources  490200 Delivered Orders – Obligations, Paid Proprietary Entry 610000 (N) Operating Expenses/Program Costs  101000 (G) Fund Balance with Treasury 310700 (G) Unexpended Appropriations - Used  570000 (G) Expended Appropriations 

10 10 10 

10 10 10 

Imprest Fund Control Imprest Fund Subsidiary Ledger 1,000 Cashier A Cash on Hand 500 Cashier B Cash on Hand 500 Total 1,000
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6. Cashier B requested an increase to their imprest fund in the amount of $500. 

DR CR 

Budgetary Entry 461000 Allotments – Realized Resources  470000 Commitments – Programs Subject to Apportionment Proprietary Entry 112000 (N) Imprest Fund1 101000 (G) Fund Balance With Treasury 

500 500 

500 500 

The increase of the Imprest Fund for $500 should be classified in the CARS CTA Module to the appropriacorresponding FHOT BETC.Imprest Fund Control Imprest Fund Subsidiary Ledger 1,500 Cashier A Cash on Hand 500 Cashier B Cash on Hand 1,000 Total 1,500
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7. Cashier A requested a decrease to their fund in the amount of $200. 

DR CR 

Budgetary Entry 470000 Commitments – Programs Subject to Apportionment  461000 Allotments – Realized Resources Proprietary Entry 101000 (G) Fund Balance With Treasury  112000 (N) Imprest Fund1

200 200 

200 200 

The decrease of the Imprest Fund for $200 should be classified in the CARS CTA Module to the appropriacorresponding FHOT BETC. Imprest Fund Control Imprest Fund Subsidiary Ledger 1,300 Cashier A Cash on Hand 300 Cashier B Cash on Hand 1,000 Total 1,300
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8. Cashier A reports a loss in the imprest fund of $150. Directly after reporting the lost cash, Cashier A submivoucher, issues a check, and replenishes the imprest fund. Under law, Cashier A is expected to make restitution for the $150 loss, and simultaneously an accounts receivablagency records a refund receivable from Non-Federal sources for expenses that do not create budgetary resource

DR CR 

Budgetary Entry 461000 Allotments – Realized Resources  490200 Delivered Orders – Obligations, Paid Proprietary Entry 729000 (N) Other Losses  101000 (G) Fund Balance With Treasury 310700 (G) Unexpended Appropriations Used  570000 (G) Expended Appropriations 131000 (N) Accounts Receivable  679000 (N) Other Expenses Not Requiring Budgetary Resources 

150 150 150 150 

150 150 150 150 

Imprest Fund Control Imprest Fund Subsidiary Ledger 1,300 Cashier A Cash on Hand 150 Cash Restored for Loss 150 Total 300Cashier B Cash on Hand 1,000 Total 1,300 
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9. Cashier A was found liable for the loss and makes restitution to the agency within the same fiscal year that tIf the restitution were made in a subsequent fiscal year, record TC D108 instead of C137. If Cashier A was not found liable, reverse entry C414 in Transaction # 8. 

DR C

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  461000 Allotments Realized Resources Proprietary Entry 101000 (G) Fund Balance With Treasury  131000 Accounts Receivable 570000 Expended Appropriations  310700 (G) Unexpended Appropriations – Used 679000 Other Expenses Not Requiring Budgetary Resources  729000 Other Losses 

150 150 150 150 

1111

Imprest Fund Control Imprest Fund Subsidiary Ledger 1,300 Cashier A Cash on Hand 300 Cashier B Cash on Hand 1,000 Total 1,300
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10. Due to the closure of an office, Cashier A’s imprest fund is being liquidated. 

DR 

Budgetary Entry 470000 Commitments – Programs Subject to Apportionment  461000 Allotments Realized Resources Proprietary Entry 101000 (G) Fund Balance With Treasury  112000 (N) Imprest Fund1

300 300 

The liquidation to the Imprest Fund of $300 should be classified in the CARS CTA Module to the approprcorresponding FHOT BETC.Imprest Fund Control Imprest Fund Subsidiary Ledger 1,000 Cashier A Cash on Hand 0 Cashier B Cash on Hand 1,000 Total 1,000
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Preclosing Trial Balance 

USSGL Account Deb

 Budgetary 411900 Other Appropriations Realized 461000 Allotments – Realized Resources 470000 Commitments – Programs Subject to Apportionment 490200 Delivered Orders – Obligations, Paid  TOTAL  Proprietary 101000 (G) Fund Balance With Treasury 112000 (N) Imprest Funds 310100 (G) Unexpended Appropriations – Appropriations Received 310700 (G) Unexpended Appropriations – Used 570000 (G) Expended Appropriations 610000 (N) Operating Expenses/Program Costs  TOTAL Imprest Fund Subsidiary Ledger Imprest Fund Subsidiary Ledger 1,000 Cashier A Cash on Hand 0 Cashier B Cash on Hand 1,000 Total 1,000
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Closing Entries 11. To record the consolidation of actual net-funded resources. 

DR 

Budgetary Entry 420100 Total Actual Resources – Collected  411900 Other Appropriations Realized Proprietary Entry None 

10,000

12. To record the closing of unobligated balances to expired authority. (Within this scenario, the Treasury Acyear, expiring TAS.)

DR 

Budgetary Entry 470000 Commitments – Programs Subject to Apportionment 461000 Allotments – Realized Resources  465000 Allotments – Expired Authority Proprietary Entry None 

1,000 

 8,990
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13. To record the closing of paid delivered orders to total actual resources. 

DR 

Budgetary Entry 490200 Delivered Orders – Obligations, Paid  420100 Total Actual Resources – Collected Proprietary Entry None 

10 

14. To record the closing of expenses to cumulative results of operations.

DR 

Budgetary Entry None Proprietary Entry 570000 (G) Expended Appropriations  331000 Cumulative Results of Operations 331000 Cumulative Results of Operations  610000 (N) Operating Expenses/Program Costs 

10 10 
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15. To record closing of fiscal-year activity to unexpended appropriations. 

DR 

Budgetary Entry None Proprietary Entry 310100 (G) Unexpended Appropriations – Appropriations Received  310000 Unexpended Appropriations – Cumulative  310700 (G) Unexpended Appropriations – Used 

10,000 

 

Postclosing Trial Balance 

USSGL Account DR 

 Budgetary 420100 Total Actual Resources – Collected 9,9465000 Allotments - Expired Authority  TOTAL 9,9 Proprietary 101000 (G) Fund Balance With Treasury 8,9112000 (N) Imprest Funds 1,0310000 Unexpended Appropriations – Cumulative  TOTAL 9,9
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Financial Statements 

BALANCE SHEET 

 Assets:  Intragovernmental: 1. Fund Balance With Treasury (Note 3) (101000E) 6. Total intragovernmental (calc.) 7. Cash and other monetary assets (Note 4) (112000E) 15. Total assets (calc.)  Liabilities: 28. Total Liabilities  Net Position: 31. Unexpended Appropriations – All Other Funds (310100E & 310700E) 33. Cumulative Results of Operations – All Other Funds 35. Total Net Position - All Other Funds (Combined or Consolidated Totals) (calc.) 36. Total Net Position (calc.) 37. Total liabilities and net position (calc.) 

STATEMENT OF NET COST 

Gross Program Costs: 

1. Gross costs (Note 22) (610000E) 2. Less: earned revenue 3. Net program costs (calc.) 5. Net program costs including Assumption Changes (calc.) 6. Costs not assigned to programs 7. Less: earned revenue not attributed to programs 8. Net cost of operations (calc.) 
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STATEMENT OF CHANGES IN NET POSITION

 Unexpended Appropriations: 1. Beginning Balance 3. Beginning balances, as adjusted  Budgetary Financing Sources: 4. Appropriations received (310100E) 7. Appropriations used (310700E) 8. Total Budgetary Financing Sources (calc.) 9. Total Unexpended Appropriations (calc.)  Cumulative Results from Operations:  Budgetary Financing Sources: 14. Appropriations used (570000E) 23. Total Financing Sources (calc.) 24. Net Cost of Operations (+/-) 25. Net Change (calc.) 26. Cumulative Results of Operations (calc.) 27. Net Position (calc.) 
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STATEMENT OF BUDGETARY RESOURCES 

Budgetary resources: 

1290 Appropriation (discretionary and mandatory) (411900E) 1910 Total budgetary resources (calc.) 

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 29) (490200E) 2204 Apportioned, unexpired account (461000E & 470000E) 2412 Unexpired unobligated balance, end of year (calc.) 2490 Unobligated balance, end of year (total) (calc.) 2500 Total budgetary resources (calc.) 

Outlays, net: 

4190 Outlays, net (total) (discretionary and mandatory) (490200E) 
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SF 133: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES & 

BUDGET PROGRAM AND FINANCING SCHEDULE (SCHEDULE P) 

SF 133 

BUDGETARY RESOURCES Unobligated balance: 

0900 Total new obligations, unexpired accounts (+ or -) (490200B) 0911 Total new obligations, unexpired accounts; and lease payments 

Budget authority: Appropriations:Discretionary: 

1101 Appropriation (special or trust fund) (discretionary) (411900E) 10,01160 Appropriation, discretionary (total) (calc.) 10,01900 Budget authority (total) (calc.) 10,01910 Total budgetary resources (calc.) 10,01930 Total budgetary resources available (calc.) 1941 Unexpired unobligated balance, end of year 

STATUS OF BUDGETARY RESOURCES

 New obligations and upward adjustments:  Direct: 2001 Category A (by quarter) (490200E) 2004 Direct obligations (total) (calc.) 2190 New obligations and upward adjustments (total) (calc.) 

Unobligated balance: Apportioned, unexpired accounts:

2201 Available in the current period (461000 & 470000E) 9,92412 Unexpired unobligated balance: end of year (calc.) 9,92490 Unobligated balance, end of year (total) (calc.) 9,92500 Total budgetary resources (calc.) 10,0
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CHANGE IN OBLIGATED BALANCEUnpaid obligations:

3010 New Obligations, unexpired accounts (490200E) 3020 Outlays (gross) (-) (490200E) (3050 Unpaid obligations, end of year (490200E) 

BUDGET AUTHORITY AND OUTLAYS, NETDiscretionary: Gross budget authority and outlays: 

4000 Budget authority, gross 10,0

Outlays, gross:

4010 Outlays from new discretionary authority (490200E) 4020 Outlays, gross (total) 4070 Budget authority, net (discretionary) 10,04080 Outlays, net (discretionary) 

Budget authority and outlays, net (total) 

4180 Budget authority, net (total) 10,04190 Outlays, net (total) (calc.) 
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Reclassified Financial Statements 

RECLASSIFIED BALANCE SHEET 

1 Assets 2 Non-federal 2.1 Cash and other monetary assets (112000E) 2.9 Total non-federal assets (calc.) 3 Federal 3.1 Fund balance with Treasury (101000E) 3.14 Total federal assets 4 Total assets (calc.) 5 Liabilities 8 Total liabilities (calc.) 9 Net position: 9.2 Net position – funds other than those from dedicated collections (310100E & 310700E) 10 Total net position (calc.) 11 Total liabilities and net position (calc.) 
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RECLASSIFIED STATEMENT OF NET COST 

1 Gross cost 2 Non-federal gross cost (610000E) 6 Total non-federal gross cost (calc.) 9 Department total gross cost (calc.) 14 Department total earned revenue (calc.) 15 Net cost of operations (calc.) 

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITIO

7 Budgetary financing sources: 7.1 Appropriations received as adjusted (rescissions and other adjustments) (310100E) 7.2 Appropriations used (310700E) 7.3 Appropriations expended (570000E) 7.20 Total budgetary financing sources (calc.) 9 Net cost of operations (+/-) 10 Net position, end of period 
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Year 2 – Illustrative Entries at the Beginning of the Next Fiscal Year 16. Agency A clears the prior-year (Fiscal Year 2019) imprest fund from an annual-year TAS at the beginning next fiscal year.) 

DR C

Budgetary Entry None Proprietary Entry 101000 (G) Fund Balance With Treasury  112000 (N) Imprest Funds1

1,000 

1,

The clearing of the Imprest Fund for $1,000 should be classified in the CARS CTA Module to the appropriate TAS 

FHOT BETC.

Imprest Fund Control Imprest Fund Subsidiary Ledger 1,000 Cashier B Cash on Hand 1,000 Total 1,000
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17. Agency A reestablishes the imprest fund in the new annual-year (Fiscal Year 2020) TAS. 

DR C

Agency A establishes an Imprest Fund. Budgetary Entry 461000 Allotments – Realized Resources  470000 Commitments – Programs Subject to Apportionment Proprietary Entry 112000 (N) Imprest Funds1 101000 (G) Fund Balance With Treasury 

1,000 1,000 

1,1,

The re-establishment of the Imprest Fund for $1,000 should be classified in the CARS CTA Module to the appropri

corresponding FHOT BETC.

Imprest Fund Control Imprest Fund Subsidiary Ledger 1,000 Cashier B Cash on Hand 1,000 Total 1,000 
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18. To record the enactment of a FY 2020 appropriation. 

DR C

Budgetary Entry 411900 Other Appropriations Realized  445000 Unapportioned Authority Proprietary Entry 101000 (G) Fund Balance With Treasury  310100 (G) Unexpended Appropriations – Appropriations Received 

10,000 10,000 

1010

19. To record FY 2020 budget authority apportioned by the Office of Management and Budget.

DR C

Budgetary Entry 445000 Unapportioned Authority  451000 Apportionments Proprietary Entry None

10,000 

10
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20. To record the allotment of authority.

DR C

Budgetary Entry 451000 Apportionments  461000 Allotments – Realized Resources Proprietary Entry None

10,000 

10